The Effect of Tax Credit on Firms R&D Expenditure-Case of Electronic Industry

• Main Authors: Liang-Teng Huang, 黃良騰
• Other Authors: Dai-Yang Liu
• Format: Others
• Language: zh-TW
• Published: 2002
• Online Access: http://ndltd.ncl.edu.tw/handle/41655568760172138044

碩士 === 國立臺灣科技大學 === 企業管理系 === 90 === The purpose of this statement is to analyze the effect of tax credit on company R&D expenditure. We analyze the relationship between tax credit and company R&D expenditure, and the extra company R&D expenditure spending due to tax credit. And try to find the different effect, when the tax credit rate is 20 % and 25 %. The statement researches a part of electronic industry in Taiwan. This research applies the multiple linear regression to analyze the effect of tax credit. The main findings of this paper are summarized as follows: 1. The coefficient of tax credit is 0.0025 and the estimate suggests that the ratio of extra R&D spending to reveuse forgone by the government was 0.5675, while the research period is during 1999. 2. The coefficient of tax credit is 0.0008591 and the estimate suggests that the ratio of extra R&D spending to reveuse forgone by the government was 0.1248, while the research period is during 2000.